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The issue Perhaps the most common inheritance tax (IHT) saving strategy is for a donor to make a gift to a donee and
The issue A recent SDLT case (Sajedi) considered the position of a tax loophole where the taxpayers lost. This involved the ability to
The issue Until 5 April 2026 trading companies will generally benefit from a full inheritance tax (IHT) exemption due to the availability of
The issue There seems to be quite a bit of confusion around the taxation of options fees and how they relate to
The issue This month marks the end of the road for the Furnished Holiday Lettings (‘FHL’) regime. Under the FHL rules, individuals
Anyone planning to claim the UK state pension at retirement should check their national insurance (NI) record before 5 April 2025. Curren...
The issue Most of you will know about the tax issues surrounding overdrawn directors’ loan accounts, but it is fairly common for
The issue The rules about stamp duty land tax (SDLT) payable in respect of student accommodation are not very clear and are
The issue A slightly below the radar announcement was made in the 30 October Budget relating to the closure of a loophole
The issue Despite the rather flippant title, we are tentatively considering a rather extreme tax planning option to combat the high effec...
The issue Many reorganisations involve one company acquiring another company through a share for share exchange. Without a specific relie...
The issue When Rachel Reeves casually announced on Wednesday that pensions would be subject to 40% inheritance tax (‘IHT’), I was unsurpr...
